Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 95/3 was issued on 30 August 1995. It relates to an employee share purchase scheme and sections BB 4 and CH 2 of the Income Tax Act 1994. 3. A copy of the ruling may be obtained by writing to the Manager (Systems), Rulings Directorate, National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Director (Rulings).